Tax Laws Amendment (2006 Measures No. 1) Act 2006 (32 of 2006)

Schedule 2   Business related costs

Part 2   CGT amendments

Income Tax Assessment Act 1997

39   Subsection 110-35(1)

Repeal the subsection, substitute:

(1) There are a number of incidental costs you may have incurred. Except for the ninth, they are costs you may have incurred:

(a) to *acquire a *CGT asset; or

(b) that relate to a *CGT event.